The City of Casa Grande engaged TischlerBise to update its Infrastructure Improvements Plans and development fees for several categories of necessary public services. TischlerBise previously calculated development fees for the City in 1999, 2003, 2006, and 2008. Municipalities in Arizona may assess development fees to offset infrastructure costs to a municipality associated with providing necessary public services to a development. The development fees must be based on an Infrastructure Improvements Plan. Development fees cannot be used for, among other things: projects not included in the Infrastructure Improvements Plan, projects related to existing development, or costs related to operations and maintenance.

Wilson & Company recently completed the City of Casa Grande Small Area Transportation Study. The SATS notes that “as the City of Casa Grande increases in size and planning area, the roadway network is also growing to meet the additional travel demands significant improvement measures are needed to meet the travel demand generated by forecast population and employment growth”. Given the findings of the SATS, the City of Casa Grande contracted with TischlerBise to calculate an infrastructure improvement plans and updated development fees for transportation.

In fiscal year 2011, Chino Valley Unified School District’s student achievement was similar to peer district and state averages, and its operational efficiencies were mixed with some costs higher and some costs lower than peer districts’ averages. The District’s per-pupil administrative costs were slightly higher than peer districts’ because the District employed more administrative positions per pupil. The District’s plant operations, food service, and transportation programs operated reasonably efficiently, with cost measures such as cost per square foot, cost per meal, and cost per mile that were similar to or lower than peer districts’ averages. However, the District needs to improve controls over access to critical information systems and strengthen controls over its fuel purchase cards.

In fiscal year 2011, Elfrida Elementary School District’s student AIMS scores for reading and writing were similar to the peer districts’ averages, and its math scores were lower. The District’s operational efficiencies compared favorably to peer district averages in most areas. All of the District’s nonclassroom areas operated with lower per pupil costs than peer districts’ averages and were reasonably efficient overall considering the District’s small size. However, the District’s transportation cost per mile was 59 percent higher than the peer districts’ average, partly because of slightly higher staffing levels. Providing transportation services cooperatively with neighboring districts could help bring costs closer to the peer district average. Further, the District needs to strengthen its accounting and computer controls.

In fiscal year 2011, Pearce Elementary School District’s student AIMS scores were similar to peer districts’ averages. Although per pupil costs were high in some operational areas, the District was reasonably efficient overall. Pearce ESD’s per pupil administration costs were similar to the peer districts’ average, and although its plant operations, food service, and transportation program operated with higher per pupil costs than peer districts, these areas operated in a reasonably efficient manner considering factors such as the age of the District’s buildings, number of meals served, and transportation miles driven. Although relatively efficient, the District should strengthen some of its accounting controls, including ensuring proper separation of duties for its payroll and purchasing processes and ensuring purchases are properly approved before they are made. The District should also strengthen some of its computer controls, such as the requirements for network passwords.

In fiscal year 2011, McNeal Elementary School District’s student AIMS scores were lower than or similar to peer districts’ averages. Although per pupil costs were high in some operational areas, the District was relatively efficient overall. McNeal ESD’s per pupil administrative costs were higher than the peer districts’ average, but only because the District served fewer students. The District’s food service program also had higher per pupil costs, but its cost per meal was similar to the peer districts’ average. However, the District subsidized its food service program with $23,000 that otherwise potentially could have been spent in the classroom. In addition, McNeal ESD’s plant operations and transportation program were both reasonably efficient, with lower costs per square foot and per mile, respectively. McNeal ESD paid a neighboring district to transport high school students living within McNeal ESD’s boundaries. As allowed by law, both districts received full funding for the route miles. Lastly, the District needs to strengthen some of its purchasing and computer controls.

In fiscal year 2011, Kingman Unified School District’s student achievement was similar to peer district averages, and it operated efficiently with lower costs than peer districts’, on average. The District operated its administration with lower per pupil costs because it employed fewer administrative staff per pupil than peer districts, on average. In addition, the District’s plant operations cost per square foot and food service cost per meal were lower than peer districts’ averages. The District’s transportation program cost per pupil was higher than the peer districts’ average, but the program was efficient, with lower per mile costs. However, the District should improve some of its administrative practices. In particular, the District should strengthen controls over its cash handling, culinary arts program, and computer network and systems.

Pima County’s Southwest area has been identified by County planners as a potential and strategic growth area. To accommodate population growth, the existing infrastructure must be improved and expanded. The purpose of this Infrastructure Plan is to provide a basis for infrastructure decision-making related to development in the Southwest area. It quantifies the nature, phasing, financial impacts, and funding possibilities for those flood control, parks and recreation, transportation, wastewater infrastructure and other improvements that are necessary to service future saturation growth within the study limits.

Arizona public school districts' dollars spent in the classroom. In November 2000, voters approved Proposition 301, which increased the State’s sales tax from 5 percent to 5.6 percent to provide additional money for educational programs. The enabling legislation for Proposition 301 requires the Auditor General to “. . . monitor school districts to determine the percentage of every dollar spent in the classroom by a school district.” This report presents our analysis of the percentage of dollars spent in the classroom for the most recently completed school year.